Recently Issued Compilation and Review Interpretations of the SSARSs

Article:  Compilation and Review Interpretations of Statements on Standards for Accounting and Review Services (SSARSs) are Interpretative Publications pursuant to AR section 50, Standards for Accounting and Review Services. View Recently...
Published on October 17, 2011

Compilation and Review Standards

Article:  Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
Published on October 03, 2012

Meeting Agenda and Materials for November 10-12, 2009, ARSC Meeting

Meeting Materials:  Meeting Agenda and Materials for November 10-12, 2009 Accounting and Review Services Committee Meeting.
Published on July 15, 2011

Accounting and Review Services Committee Overview

Overview:  ARSC is an AICPA senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities
Published on April 01, 2013

AR section 110

Professional Standards:  This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on one or more specified elements, accounts, or items of a financial statement
Published on October 02, 2012

AR section 120

Professional Standards:  This section expands the standards to apply when an accountant is engaged to compile or issues a compilation report on pro forma financial information
Published on October 02, 2012

AR section 300

Professional Standards:  This section amends AR section 100 and AR section 200 to provide for an alternative form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles
Published on October 02, 2012

Meeting Agenda and Materials for January 15-17, 2013 ARSC Meeting

Meeting Materials:  ...Agenda Agenda Item #1 - Discussion memorandum with respect to the Proposed SSARSs Association With Unaudited Financial Statements, Compilation of Financial Statements, and Compilation of Financial Statements - Special Considerations A
Published on January 07, 2013

AT section 301

Professional Standards:  This section outlines attestation standards and guidance applicable to practitioners issuing examination, compilation, or agreed-upon procedures reports on prospective financial statements
Published on October 02, 2012

Meeting Agenda and Materials for May 14-16, 2013 ARSC Meeting

Meeting Materials:  ...Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS Compilation of Financial Statements Agenda Item #1A - Draft of the proposed SSARS Compilation of Financial Statements
Published on May 10, 2013

ET Section 202 - Compliance With Standards

Article:  ...01 Rule 202—Compliance with standards. A member who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with standards promulgated by bodies designated by Council. [As adopted January 12, 1988
Published on June 02, 2010

Meeting Agenda and Materials for November 13-15, 2012 ARSC Meeting

Meeting Materials:  Agenda Agenda Item #1 - Discussion memorandum with respect to the Proposed SSARSs Association With Unaudited Financial Statements, Compilation of Financial Statements, and Compilation of Financial Statements - Special Considerations Agen
Published on November 06, 2012

AR section 60

Professional Standards:  This section provides a framework and defines and describes the objectives and elements of compilation and review engagements. This section also sets forth the meaning of certain terms used in Statements on Standards for Accounting and Review Services (SSARSs) issued by the Accounting and...
Published on October 02, 2012

Meeting Agenda and Materials for May 8-10, 2012 ARSC Meeting

Meeting Materials:  ...Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed clarified Compilation SSARS and proposed clarified Association SSARS Agenda Item 1A - Draft proposed clarified SSARS Compilation of Financial Statements
Published on April 30, 2012

Meeting Agenda and Materials for November 8-10, 2011 ARSC Meeting

Meeting Materials:  ...Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS, Compilation of Financial Statements Agenda Item 1A - Draft proposed clarified SSARS, Compilation of Financial Statements redline to show changes to the d
Published on September 17, 2012